1998 (3) TMI 411

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....sultant, for the Respondents. [Order per : P.C. Jain, Member (T)]. - Briefly stated the relevant facts of the case, in so far as their materials, are as follows :- 1.1 The respondents are manufacturers of Metallised Plastic Films out of bare plastic films purchased by them from indigenous manufacturers of the latter. Those bare plastic films are removed on concessional payment of dut....

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.... Act, 1944 (1 of 1944) or the additional duty under Section 3 of the Customs Tariff Act, 1975 (51 of 1975), as the case may be, has already been paid." 1.2 The original authority confirmed a demand of duty against the respondents herein on the ground that it has not been proved on record by the respondents that the Metallised Films were produced out of the goods falling under Tariff Headin....

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....t proved on record that the bare films obtained by them from other manufacturers, were produced out of the duty-paid plastic materials in primary form, falling under Tariff Headings 39.01 to 39.15. 3. In this connection, we have enquired of the learned Chartered Accountant, Shri G.K. Mundhra about the correct factual position. He draws attention to pages 40 and 41 of the paper-book which i....